Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
charter |
|
|
Summary:
Authority in 44(q) examined but not discussed. The term earnings is not defined in the Act. To this end, reg. 57 was adopted for the determination of earnings while 58 was adopted for the purpose of their allocation. See comments from Justice Thurlow.
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
vacation pay |
trust fund |
|
Summary:
The employer's contributions lost their character as "income" upon being paid into the Trust Fund and, accordingly, the vacation pay was not received as "earnings" or as "income" but as savings.
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
allocation |
applicability |
|
Summary:
That allocation of vacation pay under ss. 58(14) could only be done if the payment had been determined to be "earnings" under s. 57 and that did not occur.
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
income |
applicability |
|
Summary:
Authority in 44(q) examined but not discussed. The term earnings is not defined in the Act. To this end, s. 57 was adopted for the determination of earnings while 58 was adopted for the purpose of their allocation. See comments from Justice Thurlow.